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How do I claim a refund of sales taxes on merchandise that was returned?

Refunds made by the seller during the preceding return period to purchasers, on account of tangible personal property returned to the seller, shall be allowed as a deduction under subdivision 5 of the seller’s monthly or quarterly return, as the case may be, in case the seller had theretofore included the receipts from the sale of such tangible personal property in a return filed by the seller and had paid the tax imposed by the Retailers’ Occupation Tax Act with respect to such receipts. 35 ILCS 120/3.

However, if there are no receipts for the current reporting period, you will need to amend the return for the period in which the sale originally occurred by filing Form ST-1-X, Amended Sales and Use Tax and E911 Surcharge Return. For information on due dates for Form ST-1-X, see “When is Form ST-1-X due?” and the ST-1-X Instructions.

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You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.